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Website Last updated:
June 26, 2026
This is not an official Translation:
The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax
Cabinet Decision No. 52 of 2017 – Issued 26 Nov 2017
Cabinet Decision No. 46 of 2020 – Issued 4 Jun 2020 (Effective from 4 Jun 2020)
Cabinet Decision No. 24 of 2021 – Issued 11 Mar 2021 (Effective from 1 Jan 2018)
Cabinet Decision No. 88 of 2021 – Issued 28 Sep 2021 (Effective from 30 Oct 2021)
Cabinet Decision No. 99 of 2022 – Issued 21 Oct 2022 (Effective from 1 Jan 2023)
Cabinet Decision No. 100 of 2024 – Issued 6 Sep 2024 (Effective from 15 Nov 2024)
Cabinet Decision No. 100 of 2025 – Issued 12 Aug 2025 (Effective from 29 Sep 2025)
Contents
Title 1 - Definitions
Article 1 - Definitions
Title 2 - Supply
Article 2 - Supply of Goods
Article 3 - Supply of Services
Article 3 (bis) - Exceptions of Supplies
Article 4 - Supply of More Than One Component
Article 5 - Exceptions Related to Deemed Supply
Title 3 - Registration
Article 6 - Application for Registration
Article 7 - Mandatory Registration
Article 8 - Voluntary Registration
Article 9 - Related Parties
Article 10 - Registration as a Tax Group
Article 11 - Amendments to a Tax Group
Article 12 - Effect of Registration as a Tax Group
Article 13 - Aggregation of Related Parties
Article 14 - Tax Deregistration
Article 14 (bis) - Tax Deregistration to Protect the Integrity of the Tax System
Article 15 - Deregistration of a Tax Group Registration or Amendment Thereof
Article 16 - Exception from Registration
Article 17 - Registration when the Decree-Law Comes into Force
Article 18 - Liabilities Due Before Deregistration
Title 4 - Rules Relating to Supplies
Article 19 - Due Tax at Date of Supply
Article 20 - Place of Supply of Goods Delivered Within the State
Article 21 - Place of Supply of Services Related to Real Estate
Article 22 - Place of Supply of Certain Transport Services
Article 23 - Telecommunication and Electronic Services
Article 24 - Evidence for Certain Supplies Between the Implementing States
Article 25 - Market Value
Article 26 - Apportionment of Single Consideration
Article 27 - Price Excluding Tax
Article 28 - Discounts, Subsidies and Vouchers
Title 5 - Profit Margin Scheme
Article 29 - Accounting for Tax on the Profit Margin